search query: @author Slagmulder, R. / total: 9
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| Author: | Cooper, R. Slagmulder, R. |
| Title: | Target costing for new-product development: Component level target costing |
| Journal: | Journal of Cost Management
2002 : SEP-OCT, VOL. 16:5, p. 36-43 |
| Index terms: | Cost accounting Finance New products Product development R&D |
| Freeterms: | Target costing |
| Language: | eng |
| Abstract: | In the final piece of a three-part analysis of target costing, the article discusses an important component related to supply chain management, component-level target costing. By establishing the selling prices of the components manufactured by the firm's suppliers, component-level target costing focuses supplier creativity to discover ways to design components at low cost. The article authors discuss interorganizational costing to achieve this objective by opening new communication channels among suppliers, customers, and product designers. |
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